Section 20 in The Goa, Daman and Diu Land Revenue (Conversion of use of land and non-agricultural assessment) Rules, 1969
20. Exemptions.
(1)For the purposes of clause (1) of Section 91, lands used by an agriculturist for extracting or canning fruit juice, gur making, oil pressing, cotton ginning or paddy husking or other similar purposes from the produce of his own fields shall be deemed to be used for occupations subsidiary or ancillary to agriculture.(2)Lands used for hospitals, hostels, play-grounds, parks and gardens, office premises of local authorities and gymnasium or for roads, paths and lanes set apart in layouts, for the benefit of all citizens without distinction of religion, race, caste, sex, place of birth or any of them shall be exempted from payment of non-agricultural assessment so long as they are used for and of the said purposes and for no other purposes, and yield no profit to private individuals or to any person.(3)In the case of building sites held by Co-operative Housing Societies or the Housing Board which are not built upon, no non-agricultural assessment shall be levied for the three years subsequent to the date on which possession of the land was taken or till the date on which non-agricultural use of the land begins, whichever is later.
